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Abstract(s)
No âmbito do mundo empresarial, o controlo de gestão está cada vez a ser um tema de grande interesse. As empresas vêm como uma necessidade ter a sua estratégia bem definida e divulgada por toda a organização. Para isso, é importante perceber como é que deve estar desenhado o seu sistema de controlo de gestão e quais os mecanismos que devem aplicar para obter o máximo de retorno dessa função. Esse entendimento deve sempre ser feito pela empresa, ou seja, ao longo deste trabalho será possível verificar que o sistema de controlo de gestão se deve moldar sua à estrutura e às suas necessidades e nunca o contrário.
No sentido de aplicar este tema e os conceitos que dele vão surgindo, este trabalho tem como base um estudo relativo a uma empresa real – a Sonae Capital, S.A. – cujo objetivo é entender a adequabilidade ou não do seu sistema de controlo de gestão corporativo atual. Para isso, o estudo tem subjacente toda a informação da empresa que está relacionada com o tema e ainda diversas entrevistas através de um contacto interno.
Após a elaboração desta análise, as principais conclusões que se podem retirar do presente trabalho são que o sistema de controlo de gestão aplicado pela Sonae Capital deve ser um sistema de controlo financeiro. Como tal, esta deve ter em conta mudanças no seu sistema atual no sentido de dar uma maior independência aos negócios compreendidos no seu portfolio, de forma a reduzir as responsabilidades do centro corporativo ao nível da formulação da estratégia e focar os seus esforços no controlo da performance dos mesmos.
In the business world, management control is increasing as a topic of great interest. Companies identify as a need to have their strategy well defined and disseminated throughout the whole organization. For this, it is important to understand how their management control system should be designed and what mechanisms should be applied to obtain the maximum return of this function. This understanding should always be made by the company, that is why, during this work it will be possible to verify that the management control system should shape to its structure and its needs and not the other way around. In order to apply this subject and the concepts that emerge from it, this work is based on a study related to a real company - Sonae Capital, S.A. - whose objective is to understand the suitability or not of its current corporate management control system. For this, the study has underlying all the information of the company that is related to the subject and several interviews through an internal contact. After elaborating this analysis, the main conclusions that can be drawn from the present work are that the management control system applied by Sonae Capital should be a system of financial control. As such, they should keep in mind changes in its current system, with the objective of giving greater independence to the businesses units included in its portfolio, in order to reduce the responsibilities of the corporate center in formulating the strategy and focus its efforts on controlling their performance.
In the business world, management control is increasing as a topic of great interest. Companies identify as a need to have their strategy well defined and disseminated throughout the whole organization. For this, it is important to understand how their management control system should be designed and what mechanisms should be applied to obtain the maximum return of this function. This understanding should always be made by the company, that is why, during this work it will be possible to verify that the management control system should shape to its structure and its needs and not the other way around. In order to apply this subject and the concepts that emerge from it, this work is based on a study related to a real company - Sonae Capital, S.A. - whose objective is to understand the suitability or not of its current corporate management control system. For this, the study has underlying all the information of the company that is related to the subject and several interviews through an internal contact. After elaborating this analysis, the main conclusions that can be drawn from the present work are that the management control system applied by Sonae Capital should be a system of financial control. As such, they should keep in mind changes in its current system, with the objective of giving greater independence to the businesses units included in its portfolio, in order to reduce the responsibilities of the corporate center in formulating the strategy and focus its efforts on controlling their performance.
Description
Keywords
Controlo de gestão Sistema de controlo de gestão corporativo Mecanismos de controlo de gestão corporativo Estratégia Management control Corporate management control system Corporate management control mecanisms Strategy